Mauricio Eberle Morales

Jefe de desarrollo hemerográfico

Reused bitcoin addresses are quietly increasing quantum risk

Despite billions spent on blockchain improvements and security measures, crypto criminals still steal billions of dollars from the crypto ecosystem each year, and that didn`t change in 2025. In fact, with over $4 billion in total losses from hacks, fraud, scams, money laundering, and ransomware, 202Despite billions spent on blockchain improvements and security measures, crypto

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Litera enhances Kira platform

Litera introduces enhanced Kira upgrades, driving the next evolution of its AI‑powered contract intelligence solution. As deal activity increases and GenAI adoption accelerates across a growing market of legal tools, Kira helps legal teams analyze contracts at scale with the accuracy, governance, anLitera introduces enhanced Kira upgrades, driving the next evolution of its AI‑powered contract

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Impact of institutions on cross-border acquisitions and mergers by Latin American firms: a gravitational approach

Purpose This study examines how institutions in both home and host countries affect firms’ cross-border mergers and acquisitions (CBM&As) activity in the six most significant Latin American (LATAM) economies (1995-2018). Design/methodology/approach Data from 1,094 transactions by LATAM companies were used to develop two data panels to examine the impact of institutions on CBM&A activity. Additionally,

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Income smoothing through loan loss provisions in Asia-Pacific commercial banks: the role of managerial ability

Purpose This research aims to answer the question of to what extent managerial ability (MA) impacts the level of employing income smoothing (IS) through loan loss provision (LLP) and how this influences the banks’ financial performance. Design/methodology/approach The research confirms LLPs used to smooth income through the relationship between LLPs and pre-provisioning income in Asia-Pacific

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Do intellectual capital efficiency and institutional quality influence a firm’s capital structure? Evidence from India

Purpose This research explores the influence of intellectual capital (IC) efficiency (ICE) and institutional quality (IQ) on a firm’s capital structure (CS) in Indian firms. Design/methodology/approach The analysis was conducted on a sample of Indian companies from 2015 to 2019. Data were collected from the S&P database, and regression and additional analyses were performed to

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Gender diversity and cost of equity capital: evidence from an emerging market

Purpose This study examines the relationship between board gender diversity and the cost of equity among publicly traded Brazilian companies. Design/methodology/approach The sample includes Brazilian firms listed on B3 from 2010 to 2023. This study estimated linear and nonlinear regression models using the two-step generalized method of moments (GMM). It measured gender diversity through board

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Optimal selling time in livestock production

Purpose This paper analyzes the application of real options to livestock production. It evaluates the strategic flexibility in determining the optimal selling time for livestock, considering the technological and market risks involved in its production. Design/methodology/approach Based on a data sample of 300 records collected over the past 15 years, a biophysical-economic model was developed

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Leveraging interest-growth differentials: hidden effects of government financial assets in the European Union

Purpose Given that government financial assets represent a large proportion of gross debt accumulation, this study examines their impact on debt leveraging and potential returns on the gap between interest rates and economic growth (r-g). Design/methodology/approach This research focuses on the co-movements of r-g differentials, government financial assets and the primary deficit through a channel

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Factors that influence value creation and value capture in companies – evidence in an emerging market

Purpose The objective of this study is to analyze the influence of the following variables – technological innovation, creativity and innovation management and business model innovation – on two variables: value creation in companies and value capture in companies. Design/methodology/approach The sample consisted of 222 informants employed by companies listed in the Top 1,000 in

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